Civic Intelligence

Shalom School

990 • Fiscal year 2020 • EIN 68-0144193

Jul 01, 2019 to Jun 30, 2020 • Filed on Oct 30, 2020

2320 Sierra BoulevardSacramento, CA 95825

(916) 485-4151

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

78th percentile

0.42x

Higher debt load relative to assets than 78% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

71st percentile

0.35x

Higher debt load relative to revenue than 71% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

31st percentile

-2.7%

Higher net margin than 31% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

89th percentile

$186,407

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 6.0% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

53rd percentile

7.4%

Faster asset growth than 53% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

58th percentile

5.0%

Faster revenue growth than 58% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$2,561,034

Up $175,543 (+7.4%) from 2019

Net Assets

Down

$1,475,122

Down $93,957 (-6.0%) from 2019

Liabilities

Up

$1,085,912

Up $269,500 (+33%) from 2019

Revenue

Up

$3,117,603

Up $148,137 (+5.0%) from 2019

Expenses

Down

$3,203,047

Down $60,672 (-1.9%) from 2019

Net Income

Up

-$85,444

Up $208,809 (+71%) from 2019

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$4.0M$3.0M$2.0M$1.0M$0Assets 2014: $2,767,184Liabilities 2014: $550,056Net Assets 2014: $2,217,1282014Assets 2015: $2,695,900Liabilities 2015: $616,573Net Assets 2015: $2,079,3272015Assets 2016: $2,762,062Liabilities 2016: $650,300Net Assets 2016: $2,111,7622016Assets 2017: $2,606,635Liabilities 2017: $637,781Net Assets 2017: $1,968,8542017Assets 2018: $2,771,711Liabilities 2018: $914,542Net Assets 2018: $1,857,1692018Assets 2019: $2,385,491Liabilities 2019: $816,412Net Assets 2019: $1,569,0792019Assets 2020: $2,561,034Liabilities 2020: $1,085,912Net Assets 2020: $1,475,1222020Assets 2021: $3,346,639Liabilities 2021: $1,647,380Net Assets 2021: $1,699,2592021Assets 2022: $3,069,007Liabilities 2022: $1,251,747Net Assets 2022: $1,817,2602022Assets 2025: $2,733,244Liabilities 2025: $1,064,076Net Assets 2025: $1,669,1682025

Highlighted filing

2020

Assets$2,561,034
Liabilities$1,085,912
Net Assets$1,475,122

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2014: $2,383,991Expenses 2014: $2,459,472Net Income 2014: -$75,4812014Revenue 2015: $2,362,020Expenses 2015: $2,482,053Net Income 2015: -$120,0332015Revenue 2016: $2,750,844Expenses 2016: $2,692,313Net Income 2016: $58,5312016Revenue 2017: $2,868,112Expenses 2017: $3,063,872Net Income 2017: -$195,7602017Revenue 2018: $2,968,907Expenses 2018: $3,121,906Net Income 2018: -$152,9992018Revenue 2019: $2,969,466Expenses 2019: $3,263,719Net Income 2019: -$294,2532019Revenue 2020: $3,117,603Expenses 2020: $3,203,047Net Income 2020: -$85,4442020Revenue 2021: $2,819,510Expenses 2021: $2,762,898Net Income 2021: $56,6122021Revenue 2022: $3,415,526Expenses 2022: $3,081,887Net Income 2022: $333,6392022Revenue 2025: $3,518,933Expenses 2025: $4,097,367Net Income 2025: -$578,4342025

Highlighted filing

2020

Revenue$3,117,603
Expenses$3,203,047
Net Income-$85,444
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Oct 30, 2020
Return Version
2019v5.0
Gross Receipts
$3,173,176
Mission and Program Overview

Mission

Shalom school is committed to the ideals of academic excellence, personal growth, social awareness, and jewish and american values. Our goals are to instill in children knowledge of judaism and the world; to foster positive feelings about themselves as individuals and as jews; to develop a sense of commitment to the jewish community and society; and to prepare them for success in adulthood through the acquisition of knowledge and academic skills.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$742,005$757,932▲ $15,927
Land, Buildings, and Equipment, Net$488,615$544,412▲ $55,797
Savings and Temporary Cash Investments$768,265$481,180▼ $287,085
Cash and Non-Interest-Bearing Accounts$121,283$459,099▲ $337,816
Accounts Receivable$237,477$318,411▲ $80,934
Total Assets$2,385,491$2,561,034▲ $175,543
Other Assets Total$27,846--
Liabilities
Deferred Revenue$816,412$564,184▼ $252,228
Accounts Payable and Accrued Expenses-$521,728-
Total Liabilities$816,412$1,085,912▲ $269,500
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,298,145$1,090,796▼ $207,349
Net Assets With Donor Restrictions$270,934$384,326▲ $113,392
Total Net Assets Fund Balance$1,569,079$1,475,122▼ $93,957
Total Liabilities and Net Assets / Fund Balance$2,385,491$2,561,034▲ $175,543

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$489,832$546,205$1,036,037
Leasehold Improvements$54,580$7,600$62,180
Other Securities$115,565--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2020$825,595$25,000▼ $14,717$17,346$817,082
2019$804,432$25,000▲ $32,459$35,000$825,595
2018$718,785$58,752▲ $37,961$10,000$804,432
2017$665,778-▲ $53,007-$718,785
2016$690,644-▼ $22,686-$665,778
Compensation and Service Providers

Employees

NameTitleBaseTotal
Nancy LeadermanHead of Scho$186,407$186,407
Nancy LeadermanHead of School$186,407$186,407

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$247,636
Program Service Revenue
$2,726,181
Investment Income
$30,704
Other Revenue
$113,082
All Other Contributions
$218,330
Change in Net Assets
$-85,444
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,493,273
Other Expenses$709,774
Total Fundraising Expense$419
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,429,985$704,321-$2,134,306
Insurance$168,089$85,615-$253,704
Current Officers, Directors, Trustees, and Key Employees-$186,407-$186,407
Payroll Taxes$138,048$34,512-$172,560
All Other Expenses$128,746$31,223-$159,969
Depreciation Depletion$46,650--$46,650
Fees for Services Other$33,687--$33,687
Other Expenses$19,960$8,555-$28,515
Fees for Services Accounting-$4,658-$4,658
Office Expenses$2,447$1,318-$3,765
Advertising$906$70$419$1,395
Total Functional Expenses$2,100,080$1,102,548$419$3,203,047
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$168,655
Fundraising Direct Expenses$55,573
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala Event$158,907$158,907$44,753$114,154
Ptf Fundraising$9,748$9,748$10,820$-1,072
Total Events$168,655$168,655$55,573$113,082
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

Copies are available to board members upon request.

Form 990, Page 6, Part VI, Line 19

UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
Shalom School
EIN
68-0144193
Phone
9164854151
Address
2320 SIERRA BOULEVARD, SACRAMENTO, CA 95825

Signing Officer

Name
Nancy Leaderman
Title
Head of School
Phone
9164854151
Signed
2020-10-30

Organization Details

Principal Officer
Nancy Leaderman
Formed
1988
Legal Domicile
CA
Voting Board Members
15
Independent Board Members
15
Employees
78

Preparer

Firm
Carr Berglund Ringgenberg Apac
Address
2250 DOUGLAS BLVD STE 120, ROSEVILLE, CA 95661-3761
Preparer
Thomas W Carr CPA
Phone
9167724131
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Shalom school is committed to the ideals of academic excellence, personal growth, social awareness, and jewish and american values. Our goals are to instill in children knowledge of judaism and the world; to foster positive feelings about themselves as individuals and as jews; to develop a sense of commitment to the jewish community and society; and to prepare them for success in adulthood through the acquisition of knowledge and academic skills.

Form 990, Page 2, Part III, Line 4A

Students of shalom school will demonstrate comprehensive general studies, jewish studies and hebrew academic skills by: - communicating effectively through oral and written language in english and hebrew - utilizing critical thinking in the completion of assignments - completing project-based learning exercises successfully - being an articulate, knowledgeable member of group projects - incorporating technology as a learning and communication tool - participating in well-rounded programs such as visual arts, performing arts, physical education and music will demonstrate strong jewish knowledge and identity by: - conversing in hebrew conversation with fellow students - demonstrating content knowledge of jewish tradition - participating in jewish ceremonies and rituals - demonstrating content knowledge of israel and articulating a personal connection to the land and the state - practicing ethical leadership - participation and/or involvement in jewish clubs and organizations promoting jewish values will be life-long learners who are confident, independent thinkers by: - being self-directed - working collaboratively - offering thoughtful personal viewpoints and ideas - presenting different and varied results to a problem - participating in public speaking, student council, and/or dramatic productions will demonstrate social and moral responsibility by: - being involved in social action and mitzvah projects - volunteering at/for community charitable organizations - participating in shalom school's buddy program - demonstrating the six pillars of character: caring; respect, responsibility, fairness, trustworthiness, and citizenship

Form 990, Page 2, Part III, Line 4D

Students of shalom school will demonstrate comprehensive general studies, jewish studies and hebrew academic skills by: - communicating effectively through oral and written language in english and hebrew - utilizing critical thinking in the completion of assignments - completing project-based learning exercises successfully - being an articulate, knowledgeable member of group projects - incorporating technology as a learning and communication tool - participating in well-rounded programs such as visual arts, performing arts, physical education and music will demonstrate strong jewish knowledge and identity by: - conversing in hebrew conversation with fellow students - demonstrating content knowledge of jewish tradition - participating in jewish ceremonies and rituals - demonstrating content knowledge of israel and articulating a personal connection to the land and the state - practicing ethical leadership - participation and/or involvement in jewish clubs and organizations promoting jewish values will be life-long learners who are confident, independent thinkers by: - being self-directed - working collaboratively - offering thoughtful personal viewpoints and ideas - presenting different and varied results to a problem - participating in public speaking, student council, and/or dramatic productions will demonstrate social and moral responsibility by: - being involved in social action and mitzvah projects - volunteering at/for community charitable organizations - participating in shalom school's buddy program - demonstrating the six pillars of character: caring; respect, responsibility, fairness, trustworthiness, and citizenship

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IRS990/MissionDesc0SHALOM SCHOOL IS COMMITTED TO THE IDEALS OF ACADEMIC EXCELLENCE, PERSONAL GROWTH, SOCIAL AWARENESS, AND JEWISH AND AMERICAN VALUES. OUR GOALS ARE TO INSTILL IN CHILDREN KNOWLEDGE OF JUDAISM AND THE WORLD; TO FOSTER POSITIVE FEELINGS ABOUT THEMSELVES AS INDIVIDUALS AND AS JEWS; TO DEVELOP A SENSE OF COMMITMENT TO THE JEWISH COMMUNITY AND SOCIETY; AND TO PREPARE THEM FOR SUCCESS IN ADULTHOOD THROUGH THE ACQUISITION OF KNOWLEDGE AND ACADEMIC SKILLS.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0STUDENTS OF SHALOM SCHOOL WILL DEMONSTRATE COMPREHENSIVE GENERAL STUDIES, JEWISH STUDIES AND HEBREW ACADEMIC SKILLS BY: - COMMUNICATING EFFECTIVELY THROUGH ORAL AND WRITTEN LANGUAGE IN ENGLISH AND HEBREW - UTILIZING CRITICAL THINKING IN THE COMPLETION OF ASSIGNMENTS - COMPLETING PROJECT-BASED LEARNING EXERCISES SUCCESSFULLY - BEING AN ARTICULATE, KNOWLEDGEABLE MEMBER OF GROUP PROJECTS - INCORPORATING TECHNOLOGY AS A LEARNING AND COMMUNICATION TOOL - PARTICIPATING IN WELL-ROUNDED PROGRAMS SUCH AS VISUAL ARTS, PERFORMING ARTS, PHYSICAL EDUCATION AND MUSIC WILL DEMONSTRATE STRONG JEWISH KNOWLEDGE AND IDENTITY BY: - CONVERSING IN HEBREW CONVERSATION WITH FELLOW STUDENTS - DEMONSTRATING CONTENT KNOWLEDGE OF JEWISH TRADITION - PARTICIPATING IN JEWISH CEREMONIES AND RITUALS - DEMONSTRATING CONTENT KNOWLEDGE OF ISRAEL AND ARTICULATING A PERSONAL CONNECTION TO THE LAND AND THE STATE - PRACTICING ETHICAL LEADERSHIP - PARTICIPATION AND/OR INVOLVEMENT IN JEWISH CLUBS AND ORGANIZATIONS PROMOTING JEWISH VALUES WILL BE LIFE-LONG LEARNERS WHO ARE CONFIDENT, INDEPENDENT THINKERS BY: - BEING SELF-DIRECTED - WORKING COLLABORATIVELY - OFFERING THOUGHTFUL PERSONAL VIEWPOINTS AND IDEAS - PRESENTING DIFFERENT AND VARIED RESULTS TO A PROBLEM - PARTICIPATING IN PUBLIC SPEAKING, STUDENT COUNCIL, AND/OR DRAMATIC PRODUCTIONS WILL DEMONSTRATE SOCIAL AND MORAL RESPONSIBILITY BY: - BEING INVOLVED IN SOCIAL ACTION AND MITZVAH PROJECTS - VOLUNTEERING AT/FOR COMMUNITY CHARITABLE ORGANIZATIONS - PARTICIPATING IN SHALOM SCHOOL'S BUDDY PROGRAM - DEMONSTRATING THE SIX PILLARS OF CHARACTER: CARING; RESPECT, RESPONSIBILITY, FAIRNESS, TRUSTWORTHINESS, AND CITIZENSHIP
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